CCNL per i dipendenti dalle aziende di lavorazione della foglia di tabacco secco allo stato sciolto¶


CNEL code	`E042`
Sector	lavorazione foglia di tabacco
Tax sector	`industria`
Last renewal	2025-07-02
Workers (est.)	~2k
Ruleset version	`2026.2`
Readiness	🧪 Exploratory

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Signatories

APTI
FLAI-CGIL
FAI-CISL
UILA-UIL

Coverage¶

Derived from the capability registry. The scenario features and the ones outside the input are the same for every contract: see the capability matrix.

	Core payroll path of a contract
✅	Every core capability is computed from bundled rules and request facts
⚠️	The contract's data leave a core capability partial: see Limits


Core payroll path	⚠️
Limits of this contract	pension_fund_contribution, seniority

3 documented simplification(s) and 0 missing feature(s): see Known simplifications.

Assurance¶

Axis	Value	What it says
Extraction method	🧑 Manual	How the values were read from the sources
Extraction review	🔴 Unverified	Whether a person checked the extracted file against its sources
Rule provenance	0 verified / 0 derived / 58 assumed / 1 missing	Payable rules of the file by the evidence behind each value (statuses)
Ruleset confidence	🟡 Needs review	The confidence the ruleset declares as a whole
Readiness	🧪 Exploratory	Whether runs of this contract can be paid in `operational` mode (tiers)

Freshness¶


Last renewal	2025-07-02
Last review	2026-09-18
Latest salary tranche	2028-01-01

Review history¶

Date	Reviewer	Scope	Outcome	Findings
2026-09-18	maintainer (human)	Whole file. The values checked were not recorded.	flagged	The review recorded no list of the documents it read. Confidence set to needs_review: values to re-check.

Salary table¶

Latest effective values per level (monthly gross, EUR).

Level	Description	Base salary (monthly)	Effective from
`1S`	Categoria Super — funzioni direttive di particolare rilievo	€ 2,271.18	2028-01-01
`1`	1a Categoria — funzioni direttive amministrative o tecniche	€ 2,106.68	2028-01-01
`2`	2a Categoria — funzioni di concetto con coordinamento	€ 1,847.04	2028-01-01
`3A`	3a Categoria A — compiti esecutivi tecnici o amministrativi con iniziativa	€ 1,625.55	2028-01-01
`3B`	3a Categoria B — compiti esecutivi tecnici o amministrativi	€ 1,462.16	2028-01-01
`4A`	4a Categoria A — qualificazione per il processo di lavorazione del tabacco	€ 1,334.90	2028-01-01
`4B`	4a Categoria B — conoscenze tecnico-pratiche di controllo o produzione	€ 1,279.29	2028-01-01
`5`	5a Categoria — mansioni operative standard	€ 1,242.28	2028-01-01
`6`	6a Categoria — mansioni semplici di prima assunzione	€ 1,115.90	2028-01-01

Seniority increments¶

Cadence: every 24 months
Maximum: 5 increments

Level	Increment (monthly)
`1S`	€ 17.00
`1`	€ 17.00
`2`	€ 15.00
`3A`	€ 14.00
`3B`	€ 13.00
`4A`	€ 12.00
`4B`	€ 12.00
`5`	€ 11.00
`6`	€ 10.00

Apprenticeship¶

apprendistato professionalizzante (livelli 2-4) (type: under_classification)
Destination levels: 2, 3A, 3B, 4A, 4B

apprendistato professionalizzante (livello 1) (type: under_classification)
Destination levels: 1

Known simplifications¶

Each simplification below is a model limitation of the registry. An open limitation with a monetary impact (yes or unknown) makes every result it applies to not payable, with an open_limitation blocker; the result lists every applicable limitation in assurance.limitations.

tabacco-apti/alifond_before_july_2025 · pension_fund_contribution · impact yes · open

ALIFOND employer contribution (1.50%) modeled from 01/07/2025 (renewal Art. 47). Pre-July-2025 ALIFOND contribution not modeled.

Applies when: pension_fund_contribution applies; before 2025-07-01.

Remediation: Model the ALIFOND employer rate in force before 1 July 2025.

tabacco-apti/apprentice_seniority · seniority · impact unknown · open

APPRENTICE SENIORITY: the CCNL text read for this ruleset does not state whether apprentices accrue the level seniority increments or an amount of their own, and no apprentice amount is modelled. The engine pays no increment during the apprenticeship (provisional); the run is affected when the apprentice has matured increments the level pays.

Applies when: seniority applies; the run takes the engine code path; contract type in apprentice.

Remediation: Source the CCNL clause on apprentice seniority and model it as seniority_increments.apprentice_amount (zero when apprentices accrue none), then remove this note.

apprentice_seniority_simplified · seniority · impact unknown · resolved

Apprentices accrue only the CCNL apprentice-specific seniority increment, paid in full: the apprenticeship percentage no longer reduces it a second time. A CCNL that declares no apprentice amount pays none and carries its own open limitation /apprentice_seniority, recorded when the level pays matured increments.

Applies when: seniority applies; the run takes the engine code path; contract type in apprentice.

Remediation: Resolved: the remaining CCNLs are tracked by their own apprentice_seniority limitation.

provisional_ruleset · irpef · impact unknown · open

The run reads a tax ruleset marked provisional: the sources of its year are not published yet (budget law of the year; regional and municipal surtax resolutions), so the values are those of the year before, carried over. Rules in force by statute (the IRPEF brackets of art. 11 and the deductions of art. 13 of the testo unico of D.Lgs. 117/2026) carry over unchanged; any change of the budget law is not applied.

Applies when: irpef applies; the run takes the engine code path.

Remediation: Replace each provisional ruleset of the year with the values of its published sources, drop its provisional flag, then resolve this limitation.

provisional_inps_ruleset · inps_employer · impact unknown · open

The run reads an INPS ruleset marked provisional: the INPS circulars of its year are not published yet, so the rates, the massimale and the minimale (and the hourly contributions of domestic work) are those of the year before, carried over. The indexed amounts change every January: the carried-over values understate them.

Applies when: inps_employer applies; the run takes the engine code path.

Remediation: Replace each provisional INPS ruleset of the year with the values of the INPS circulars of the year, drop its provisional flag, then resolve this limitation.

tfr_compensation_apprentice_guarantee_fund · inps_employer · impact yes · open

An apprentice whose TFR goes to a pension fund or to the Fondo Tesoreria takes the 0.28-point relief of D.L. 203/2005 art. 8, but not the exemption from the 0.20% Fondo di garanzia contribution of D.Lgs. 252/2005 art. 10 c. 2: no source found says whether the apprentice rate (10% of L. 296/2006 art. 1 c. 773 plus NASpI and the integration funds) holds a Fondo di garanzia share to exempt. The employer contributions of the run may be overstated by 0.20% of the INPS base.

Applies when: inps_employer applies; the run takes the engine code path; contract type in apprentice.

Remediation: Find an INPS source on the Fondo di garanzia share of the apprentice rate, then exempt it with the other workers or record that none is due.

Without monetary impact¶

APPRENTICESHIP: under_classification for destinations 2, 3A, 3B, 4A, 4B (36-month, 10/12/14 periods) and level 1 (36-month, 10/10/16 periods). Destination 5 (24-month exception, Article 6) not modeled. Level 1S is not an apprenticeship destination.

Sources¶

Document	Kind	Date	URL
CCNL Tabacco Lavorazione foglia 2025-2028 — Accordo 02/07/2025	altro	—	↗
CCNL Tabacco (Lavorazione) — lavoro-economia.it	tabella_retributiva	—	↗

Coverage notes

SALARY MODEL: split. base_salary = minimo tabellare (4 tranches: +60 at 4A on 01/01/2025, +50 on 01/01/2026, +50 on 01/01/2027, +40 on 01/01/2028). 50/50 parametric formula verified against published Allegato A table.

CONTINGENZA: per-level amounts frozen at 01/11/1991 (Allegato B, CCNL 2021). EDR 10.33 EUR uniform for all levels (Accordo Interconfederale 31/07/1992).

SENIORITY: cadence 24 months, maximum 5 scatti. Amounts from Article 32 of the 2025 renewal. Operai amounts roughly doubled vs 2021 CCNL (4A/B: 5.68->12.00, 5: 5.42->11.00, 6: 5.16->10.00).

Raw data¶

The contract file this page is generated from: agreement/tabacco-apti.json.

Usage example¶

"""Usage example: tabacco-apti (E042).

CCNL per i dipendenti dalle aziende di lavorazione della foglia di tabacco
secco allo stato sciolto.

Generated by scripts/documentation/contract_example/generate.py from the
bundled data; edit the generator, not this file.

Level 3B (middle of the level list), regular run of September 2026,
full-time permanent employment, 50 employees, worker resident in Milan
(region IT-25, municipality F205), seniority recognised from 1 September
2026.
"""

from datetime import date

from ccnl_engine import (
    EmployerProfile,
    Employment,
    Headcount,
    PayrollEngine,
    PayrollRun,
    PeriodFacts,
    PeriodInput,
)
from ccnl_engine.inputs import (
    Permanent,
    SeniorityFact,
    SenioritySource,
)

CCNL = "tabacco-apti.json"
LEVEL = "3B"
SENIORITY = SeniorityFact.since(date(2026, 9, 1), SenioritySource.EMPLOYER_RECORDS)

engine = PayrollEngine.bundled()
result = engine.calculate_period(
    PeriodInput(
        run=PayrollRun.regular(year=2026, month=9),
        payment_date=date(2026, 9, 25),
        employment=Employment(
            ccnl_slug=CCNL,
            level_code=LEVEL,
            contract_type=Permanent(),
            seniority=SENIORITY,
        ),
        employer=EmployerProfile(headcount=Headcount(50)),
        facts=PeriodFacts(
            regione="IT-25",
            comune_belfiore="F205",
        ),
    )
)

issues = ", ".join(sorted(issue.code for issue in result.issues)) or "none"
blockers = ", ".join(sorted({b.code.value for b in result.blockers})) or "none"
readiness = engine.inspect_ruleset(CCNL.removesuffix(".json")).readiness
print(f"Gross:         {result.period_gross} EUR")
print(f"Contributions: {result.contribution_breakdown.employee} EUR")
print(f"IRPEF:         {result.tax_computation.ordinary_tax} EUR")
print(f"Net:           {result.period_net} EUR")
print(f"Payable:       {result.is_payable}")
print(f"Net payable:   {result.is_net_pay_payable}")
print(f"Cost complete: {result.is_employer_cost_complete}")
print(f"Readiness:     {readiness}")
print(f"Blockers:      {blockers}")
print(f"Issues:        {issues}")